IFRS 18 for Telecoms, Mobile Money & Digital Businesses | Part 4 of 8

IFRS 18 can significantly change how telecommunications, mobile-money and digital businesses explain performance — even when the underlying economics have not changed. In Part 4 of the IFRS 18 in Uganda: From Standard to Implementation series, we examine how the new presentation requirements interact with some of the most important income, financing and investment streams in telecommunications and digital businesses. This video explores issues including: • customer and mobile-money balances • device financing and customer-credit arrangements • interest and finance income • infrastructure and network-related investments • investment returns and treasury activities • foreign exchange and financing effects • management-defined performance measures • IAS 7 cash-flow implications • chart-of-accounts and data-mapping requirements • preparing the 2026 comparative The central implementation challenge is that the account label alone does not determine the IFRS 18 category. Finance teams need to understand the economic activity behind each balance, determine the appropriate presentation conclusion and then ensure that systems can reproduce that conclusion consistently. Although the examples are discussed through a telecommunications and mobile-money lens, the implementation principles are relevant to digital businesses and IFRS reporters internationally. Part 4 of 8 — IFRS 18 in Uganda: From Standard to Implementation Presented by CPA Rogers Nsubuga, ACCA, CPA(U) Nsuvia Institute of Finance Educational content only. Entity-specific conclusions depend on the reporting entity’s facts, circumstances, business activities, policies and the complete requirements of IFRS Accounting Standards. #IFRS18 #Telecommunications #MobileMoney #DigitalBusiness #FinancialReporting #IFRS